With the emerging of different immersive audio technologies such as channel-based approaches like Auro-3D [9] or NHK 22.2 [10] and higher order Ambisonics (HOA), it is desirable to find a reasonable way of converting audio channels to HOA coefficients and vice versa. One of the advantages of HOA is its rendering flexibility to arbitrary loudspeaker setups. On one hand it is simple to convert HOA coefficients to audio channels by means of an HOA renderer using channel positions as speaker positions. On the other hand, it could be argued that conversion of audio channels to HOA coefficients can be carried out by passing audio channels to HOA encoding employing channel positions as directional information.